CLA-2-23:OT:RR:NC:N5:231
Mr. Alex French
Carmichael International Service1200 Corporate Center Drive
Monterey Park, CA 91754
RE: The tariff classification of Dog Protein Broths from Canada
Dear Mr. French:
In your letter, dated December 18, 2024, you requested a tariff classification ruling on behalf of your client, Crafty Beast Brewing Co. Ltd. (Noonan, New Brunswick, Canada).
The subject merchandise is Crafty Beasts Dog Protein Broth. You state that the product is a designed for consumption by dogs, sold in 355 milliliter aluminum cans to pet owners, and made in three flavors, as follows:
The Fetch bone broth flavor is composed of water, beef broth powder, carrot juice, apple juice, apple cider vinegar, turmeric, ginger, and liquid smoke.
The Unleashed blueberry flavor is composed water, beef broth powder, blueberry juice, turmeric, ginger, apple cider vinegar, and liquid smoke.
The Catch fish flavor is composed of water, fish protein, pumpkin, turmeric, ginger, and apple cider vinegar.
The applicable subheading for the Crafty Beasts Dog Protein Broths is 2309.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale: in airtight containers.” The rate of duty is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division